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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Online Insan Akuntan Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Scientia Jurnal Abdimas Ekonomi dan Bisnis Majalah Ilmiah Dinamika Administrasi (MIDA) Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Taxation and Public Finance J-CEKI
Ratiyah Ratiyah
Universitas Bina Sarana Informatika
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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ANALYSIS OF THE EFFECTIVENESS OF LOCAL TAXES AND REGIONAL LEVIES ON THE ORIGINAL LOCAL GOVERNMENT REVENUE OF BEKASI Hartanti Hartanti; Eka Dyah Setyaningsih; Ratiyah Ratiyah; Juwita Afriliyanah
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i04.2073

Abstract

Regional Governments finance routine expenses and other expenses budgeted in the APBD. One source of revenue in the APBD comes from Regional Original Income. Regional Taxes and Regional Levies are sources of Original Regional Income. This research aims to analyze the effectiveness and contribution of regional taxes and levies to the local revenue of the city of Bekasi for the 2018-2021 period. The analysis method uses qualitative descriptive methods, and data collection methods use observation, interviews, documentation/library study methods—data obtained from the Bekasi city regional government. The research results show that the effectiveness of regional tax revenues in 2018-2021 is, on average, practical and quite effective and has an outstanding contribution. This is because the policies and services implemented by the Bekasi city government effectively increase taxpayer compliance. Meanwhile, the effectiveness of regional levies in 2018-2021 is fluctuating, while the contribution is still felt insufficient, so an effective strategy is needed to increase the effectiveness and contribution of regional levies.
Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kecamatan Duren Sawit Eka Dyah Setyaningsih; Hartanti Hartanti; Ratiyah Ratiyah; Adisty Ratna Dewi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.21887

Abstract

Untuk mematuhi undang-undang dan memastikan penegakannya tanpa biaya bagi negara, Warga berkontribusi pada kas negara dengan cara perpajakan. Kepatuhan wajib pajak dapat dipengaruhi melalui pendidikan wajib pajak. Tujuan penelitian adalah untuk mengetahui apakah pengetahuan perpajakan wajib pajak orang pribadi di Kecamatan Duren Sawit berpengaruh terhadap kepatuhan wajib pajak. Studi ini berfokus pada situasi pajak pribadi warga Kecamatan Duren Sawit. Sampel dalam penelitian ini adalah wajib pajak orang pribadi di Kecamatan Duren Sawit. Pengambilan sampel pada penelitian ini menggunakan rumus Taro Yamane, hal ini dikarenakan ukuran populasi diketahui sebanyak 69.967 wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Duren Sawit pada tahun 2023. Pengumpulan data penelitian menggunakan kuesioner dan analisis data menggunakan deskriptif kuantitatif. Penelitian ini mendapatkan hasil bahwa kepatuhan wajib pajak orang pribadi dapat memberikan pengaruh kepada kepatuhan wajib pajak sebesar 70,4% dengan nilai sig 0,000
Pengaruh Green Accounting, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Daffa Rinaldi Pratama; Ratiyah Ratiyah; Eni Reptiningsih; Hartanti Hartanti; Eka Dyah Setyaningsih
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6580

Abstract

This research aims to determine the influence of Green Accounting, environmental performance, and company size on company value in mining sector companies listed on the Indonesia Stock Exchange (BEI). This research is quantitative research using secondary data. The samples in this research obtained using certain criteria sampling techniques were PROPER participating companies registered on the IDX throughout 2019-2023. The statistical method used in this research is multiple regression analysis. The results of this research show that simultaneously, the independent variables in the form of Green Accounting, environmental performance and company size influence company value. Partially, the Green Accounting variable has a positive and significant effect on company value, the environmental performance variable also has a positive and significant effect on company value, and the company size variable has a positive and significant effect on company value.
Co-Authors Adisty Ratna Dewi Aldi Febriansyah Amin Setio Lestiningsih Ayu Rahayuningsih Daffa Rinaldi Pratama Dwiyatmoko Puji Widodo Eka Dyah Setyaningsih Eni Reptiningsih Eni Reptiningsih Hartanti Hartanti Hartanti Hartanti Hartanti Juwita Afriliyanah Khoerul Wafa Lukman Sri Muchtar Nida Salsabila Pingkan Morrend Aniky Rr Karina Alviani Syamsul Bahri Tiara Yuliayana Natasia Tiara Yuliyana Yola Feranika